About

Roby Sawyers is the RS Department Head and Forvis Mazars Professor of Accounting at NC State University, affiliated with the Department of Accounting in the Poole College of Management. He holds a Ph.D. from Arizona State University, earned in 1990, and specializes in tax, estate tax, and state and local tax groups. As a faculty member, he has received notable honors including the AICPA Arthur J. Dixon Memorial Award in 2021 and the American Taxation Association Outstanding Service Award in 2021. His expertise and contributions are recognized within the academic community, and he actively participates in public discussions on tax-related issues, as evidenced by his media appearances explaining tax policy and IRS delays.

Research topics

• Political Science
• Law
• Economics
• Law and economics

Selected publications

• The Challenge of Challenging Tax Laws as Unconstitutionally Vague

  The ATA Journal of Legal Tax Research · 2024

  1st authorCorresponding
  • Political Science
  • Law and economics
  • Economics

  ABSTRACT Many laypersons (and CPAs and attorneys, for that matter) argue that federal tax statutes and regulations are complex, ambiguous, and vague. However, successfully challenging tax law as unconstitutionally vague has generally not been a successful strategy for taxpayers. In this article, we discuss the void for vagueness doctrine as it has been developed and applied in other areas of the law and review over 40 federal tax cases litigated over the last 20-plus years, in which taxpayers claim that a provision is unconstitutionally vague. Although taxpayer wins are rare, some tax cases find that a statute can be declared overly vague before clarifying regulations or other administrative guidance are issued. Regardless, vague tax laws run afoul of principles of good tax policy. We also provide suggestions for taxpayers and their advisors, who may argue in the future that a federal tax provision is unconstitutionally vague.

  PublisherOA PDFDOI

• Annual Editor Report

  The ATA Journal of Legal Tax Research · 2017-09-01

  paratext1st authorCorresponding

  Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation Roby B. Sawyers; Annual Editor Report. The ATA Journal of Legal Tax Research 1 September 2017; 15 (1): 1–3. https://doi.org/10.2308/jltr-10614 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentThe ATA Journal of Legal Tax Research Search Advanced Search

  PublisherDOI

• Journal of Legal Tax Research

  The ATA Journal of Legal Tax Research · 2016-09-01

  article1st authorCorresponding

  Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation Roby B. Sawyers; Journal of Legal Tax Research: July 1, 2015–June 30, 2016. The ATA Journal of Legal Tax Research 1 December 2016; 14 (2): 46–49. https://doi.org/10.2308/1543-866X.14.2.46 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentThe ATA Journal of Legal Tax Research Search Advanced Search

  PublisherDOI

• Insider Trading and IRC Section 6103(e)(1)(D)(iii)

  The ATA Journal of Legal Tax Research · 2016-03-01 · 1 citations

  article1st authorCorresponding

  ABSTRACT Tax returns, including corporate returns, are generally confidential and not disclosed to the public. However, in certain circumstances, Internal Revenue Code (IRC) Section 6103(e)(1)(D)(iii) provides that corporate shareholders who meet a 1 percent ownership criterion can request from the Internal Revenue Service (IRS) a copy of the corporate tax return. In this paper, we discuss the legislative history of IRC Section 6103 as it relates to tax return disclosure in general (for individual and corporate returns) and its precursors that provide for disclosure of corporate tax returns to shareholders who own more than 1 percent of the capital stock. We then provide examples of the valuable proprietary information that is included in corporate tax returns. Next, we provide a history and discussion of the insider trading laws and argue that the information content of a corporate tax return is such that it provides material nonpublic information that is not readily available in annual reports or other public documents filed with the Securities and Exchange Commission (SEC). While 1 percent shareholders do not meet the classical definition of an “insider,” we argue that they are similar to other “outsiders” who have been found liable for violating insider trading rules. We conclude by arguing that the actions of a 1 percent shareholder who requests and receives the corporate return and who subsequently makes purchases and/or sales of corporate stock should constitute illegal insider trading.

  PublisherDOI

• The Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs

  ScholarsArchive (Brigham Young University) · 2014-01-01

  article

  The MTC can be a useful tool to assist accounting programs and faculty in providing students with foundational knowledge and skills in the tax area. Clearly, there are multiple opportunities for innovation in the tax curriculum that can help provide students the foundation to become highly valued business advisers. But to meet the changing needs of the accounting profession, faculty should periodically revisit the tax curriculum and its critical role in accounting programs to ensure that students are fully prepared to enter the business world as knowledgeable professionals.

  Publisher

• Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs

  2014-08-01 · 1 citations

  article
  Publisher

• Insider Trading and IRC Section 6103(e)

  SSRN Electronic Journal · 2014-02-25

  articleOpen access1st authorCorresponding

  Tax returns, including corporate returns, are generally confidential and not disclosed to the public. However, in certain circumstances Internal Revenue Code provides that corporate shareholders, who meet a one-percent ownership criterion, can request from the IRS a copy of the corporate tax return. In this paper, we discuss the legislative history of Code Section 6103 and its precursors which provide for disclosure of tax returns to shareholders who own more than one percent of the capital stock. We then provide examples of the valuable proprietary information that is included in corporate tax returns. Next, we provide a history and discussion of the insider trading laws and argue that the information content of a corporate tax return is such that it provides material non-public information that is not readily available in annual reports or other public documents filed with the Securities and Exchange Commission (receives the corporate return and who subsequently makes purchases and/or sales of corporate stock should constitute illegal insider trading.

  Publisher

• The Dance Continues: States and Multi-State Corporations Dance in and out of Real Space and Cyberspace

  SMU Scholar (Southern Methodist University) · 2013-01-01

  articleOpen accessSenior author
  Publisher

• The patenting of a profession—accounting in the crosshairs

  Edward Elgar Publishing eBooks · 2013-04-30 · 1 citations

  book-chapterSenior author
  PublisherDOI

• Patents Gone Wild: An Ethical Examination and Legal Analysis of Tax‐Related and Tax Strategy Patents

  American Business Law Journal · 2009-09-01 · 6 citations

  articleSenior author
  PublisherDOI

Frequent coauthors

• David L. Baumer

  21 shared

• Wade M. Chumney

  21 shared

• William A. Raabe

  3 shared

• Steven R. Jackson

  2 shared

• Gregory A. Carnes

  1 shared

• Nancy B. Nichols

  James Madison University

  1 shared

• Paul F. Williams

  North Carolina State University

  1 shared

• Thomas J. Purcell

  1 shared

Awards & honors

• AICPA Arthur J. Dixon Memorial Award (2021)
• ATA Outstanding Service Award (2021)
• American Taxation Association Outstanding Service Award (202…